If you believed, if FASB believed that APB 23 was being used by multinational corporations as a way of managing their earnings, would you view that as a problem?
Carl Levin: “If you believed, if FASB believed that APB 23 was being used by multinational corporations as a way of managing their…”
Editor's note · Context
Levin questions the use of APB 23 for earnings management.
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